Part 9 MiscellaneousF1

United Kingdom Repealed

1. 43AContracts which become derivative contracts
2. 43BContracts which cease to be derivative contracts
3. 44Paragraph 44
4. 45Paragraph 45
5. 45ADerivative contracts which are to be taxed on a chargeable gains basis
6. 45BCarry back of net losses on derivative contracts to which paragraph 45A applies
7. 45CDerivative contracts relating to land or certain tangible movable property
8. 45DCreditor relationships: embedded derivatives which are options
9. 45EExclusions from paragraph 45D
10. 45FCreditor relationships: embedded derivatives which are exactly tracking contracts for differences
11. 45FACreditor relationships: existing assets
12. 45GProperty based total return swaps
13. 45HTreatment of net gains and losses on terminal exercise of option
14. 45HZATreatment of net gains and losses on disposal of certain embedded derivatives
15. 45HATreatment of credits and debits on terminal exercise of non-embedded option or running to delivery of future
16. 45HParagraph 45H
17. 45IIndex-linked gilt-edged securities with embedded contracts for differences
18. 45JIssuers of securities with embedded derivatives: deemed options
19. 45JAIssuers of securities with embedded derivatives: equity instruments
20. 45KIssuers of securities with embedded derivatives: deemed contracts for differences
21. 45KASecurities with embedded options: existing liabilities
22. 45LDerivatives not embedded in a loan relationship
23. 45LAElections under paragraph 45L(2A): further provisions
24. 45MTreatment of host contract as a loan relationship
25. 46Contracts where part of underlying subject matter of excluded type
26. 47Paragraph 47
27. 48Paragraph 48
28. 48AParagraph 48A
29. 49Partnerships involving companies
30. 50Partnerships involving companies: use of fair value accounting
31. 50AAdjustment on company changing to international accounting standards
32. 51Prevention of deduction of tax